Search results

1 – 10 of over 48000
Book part
Publication date: 27 June 2008

Rebekah Sheely Heath

This study examines the effect of using a computerized decision aid on student cognitive effort and learning in the first tax course. Students at a mid-western university in the…

Abstract

This study examines the effect of using a computerized decision aid on student cognitive effort and learning in the first tax course. Students at a mid-western university in the United States prepared a 1040 tax return using either paper or tax software from a given set of taxpayer information. Students using paper forms reported higher levels of cognitive effort than did students using the tax software, however, no association between self-efficacy and cognitive effort was found. A test for association between decision aid type and inferential (higher-level) learning (the third level of Bloom's taxonomy) found cognitive effort to be statistically significant. The study also found a significant interaction between cognitive effort and experience. These results suggest that paper forms, which require students to work through task processes, may be better instructional tools for helping students acquire a deeper understanding of subject matter. Although tax software provides potential benefits of increased accuracy and speed, practitioners should be aware of its limitations as a learning tool.

Details

Advances in Accounting Education
Type: Book
ISBN: 978-1-84950-519-2

Book part
Publication date: 16 October 2020

Dawn Anderson and Donald (Don) Wengler

Auditing textbooks include summary level coverage of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct, but textbook coverage is too…

Abstract

Auditing textbooks include summary level coverage of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct, but textbook coverage is too brief to support a strong understanding of auditor independence. Independence rules have the force of professional law for the independent auditor (PCAOB, 2015). Threats to firm independence can arise from events and circumstances such as investments in the client, loans from the client, past-due fees, contingent fees, deposits in the client, gifts and job offers. Student test results from a five-year rotation of alternative auditor independence lecture support materials demonstrate that using the actual AICPA Code of Professional Conduct reduces student performance. However, this drag on student performance was mostly offset by the positive impacts of simultaneous use of an independence decision tree developed for this chapter and tested as a teaching material for classrooms use.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83867-669-8

Keywords

Book part
Publication date: 13 December 2004

Jacob G. Birnberg

The cycle in research in management accounting has been one of importing new ideas from other disciplines followed by a period of introspection when the new ideas are integrated…

Abstract

The cycle in research in management accounting has been one of importing new ideas from other disciplines followed by a period of introspection when the new ideas are integrated into the fabric of management accounting research and practice. There are good reasons to believe that management accounting is again at the point where it should look outside its own research domain for new ideas.

This paper proposes several areas where management accounting researchers may find new, interesting and productive research. Within these areas a variety of specific research topics are suggested and potential research questions are raised.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-0-76231-139-2

Article
Publication date: 14 December 2023

Bindu Singh and Pratibha Verma

This study examines how intellectual capital (IC) drives firm performance via the lens of dynamic capabilities (DCs). Drawing on resource-based view (RBV) and dynamic capability…

Abstract

Purpose

This study examines how intellectual capital (IC) drives firm performance via the lens of dynamic capabilities (DCs). Drawing on resource-based view (RBV) and dynamic capability view (DCV), the authors elaborate the mediating role of learning, integration and reconfiguration DC in the Indian banking context.

Design/methodology/approach

A sample of 358 top- and middle-level managers from the Indian banking sector was administered with structured questionnaires for data collection. Structural equation modeling (SEM) and Sobel test were used to analyze the data and test the hypothesized mediating effect.

Findings

The findings reveal that learning and integration DCs are key mediators in IC and banks' performance relationships in an emerging economy context. In contrast, the analysis revealed partial mediating role of reconfiguration DC. Furthermore, the learning DC has been identified as the primary mediating mechanism for transforming bank's IC into performance benefits.

Practical implications

This study provides an important implication for the IC and DC link by empirically developing and validating a model in the Indian banking sector and making a several contributions to the related literature. This sector needs to incorporate and strengthen their IC and DCs to attain enhanced performance in today's dynamic environment. Bank managers can use these findings to bring their knowledge-related activities to channelize specific DCs to transform banks' IC when seeking to improve overall performance. Theoretically, this study extends previous research by outlining a set of organizational elements that tend to influence firm performances with the help of IC, learning, integration and reconfigurations DCs.

Originality/value

Although several studies have investigated the links between IC, DC and firm performance, studies on emerging economies are scarce. This study is one of the most in-depth investigations of the relationship between IC, learning, integration and reconfiguration DCs and firm performance in an integrated framework, with a particular focus on the banking sector of an emerging economy.

Details

International Journal of Productivity and Performance Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 20 June 2008

Alex Bennet and David Bennet

The purpose of this paper is to explore the role of emotion in learning, specifically, e‐learning and its relationship to the phenomenon called energetic learning.

2827

Abstract

Purpose

The purpose of this paper is to explore the role of emotion in learning, specifically, e‐learning and its relationship to the phenomenon called energetic learning.

Design/methodology/approach

After first presenting operation definitions, the paper looks through the lens of new findings in neuroscience to build an understanding of the role of emotions in learning, then focuses specifically on how e‐learning systems contribute to energetic learning, providing examples of e‐learning platforms and software programs currently available that have specific attributes contributing to energetic learning.

Findings

With technology comes a natural excitement in terms of connectivity and its support of self‐driven, experiential learning which is part of the evolutionary heritage. As the understanding of the neuroscience and biology of human learning advances, the personal needs of individual learners are being begun to understand better. Bringing these needs together with e‐learning system capabilities will offer a significant jump in the learning rate and efficiency as we move into a future filled with change, uncertainty, complexity and anxiety.

Originality/value

The paper introduces the concept of energetic learning with specific focus on the contribution of e‐learning to energetic learning.

Details

VINE, vol. 38 no. 2
Type: Research Article
ISSN: 0305-5728

Keywords

Article
Publication date: 8 April 2014

John P. Wilson and Colin Beard

Marks and Spencer's Plan A environmental strategy is an ambitious one which addresses economic, social and environmental considerations. As part of this process it recently used a…

6411

Abstract

Purpose

Marks and Spencer's Plan A environmental strategy is an ambitious one which addresses economic, social and environmental considerations. As part of this process it recently used a sustainable learning store strategy to develop, capture and disseminate learning before, during and after construction so that learning could be transferred to future projects. Significantly, the strategy did not draw on “traditional” learning organisation concepts; instead it developed its own bottom-up approach to identify the important areas for learning. The practices developed for the learning store were then evaluated against a learning organisation blueprint.

Design/methodology/approach

A literature review of learning organisations in construction was complemented by a case study of the prototype Marks and Spencer learning store. The strategies adopted by the company were assessed against Pedler et al.'s blueprint for a learning company.

Findings

The systematic learning store strategy developed by Marks and Spencer matched the 11 main criteria described by Pedler et al.'s learning company blueprint and also included managing and leading. The strategies adopted by M&S have the potential to be adopted by other organisations seeking to become environmentally sustainable learning organisations.

Research limitations/implications

This case study was undertaken from the perspective of one retail organisation and did not directly evaluate the other stakeholders. It was also largely cross-sectional in nature and describes the learning which occurred but not its application to any subsequent downstream projects. Its applicability to other industries and organisations therefore needs to be investigated further.

Practical implications

The strategies used during the development of the Marks and Spencer's learning store have the potential to be adopted by other retail, construction and organisations from other sectors and have significant benefits to the environment.

Originality/value

Little has been written about the practical application of sustainability approaches for learning organisations. The scale and scope of the Plan A strategy would not appear to have been achieved by other organisations.

Details

The Learning Organization, vol. 21 no. 2
Type: Research Article
ISSN: 0969-6474

Keywords

Open Access
Article
Publication date: 26 October 2020

Cinzia Battistella, Lucia Cicero and Nadia Preghenella

The purpose of this study is to extend the knowledge on sustainable organisational learning (OL) in sustainable companies.

3207

Abstract

Purpose

The purpose of this study is to extend the knowledge on sustainable organisational learning (OL) in sustainable companies.

Design/methodology/approach

Sustainability is examined from an OL perspective and was based on Edward’s integral cycle of learning. An in-depth analysis of the literature was carried out, and a list of OL characteristics, such as openness to new ideas and participative policymaking, were compiled. To identify which OL characteristics are used for sustainability, a multiple-case study was designed for sustainable companies operating in the food and beverage industry.

Findings

This study found a wide variety of sustainable practices, such as experimentation and information-sharing systems, related to learning processes, and learning leadership appears to be the least developed dimension. It was also found that sustainable companies learn through social rather than reflective learning, in relationships with internal and external stakeholders, and by concrete actions to implement environmental and social impacts.

Originality/value

This study is one of a few that explore sustainable OL and contributes to categorising OL characteristics that sustainable companies use to facilitate and support sustainability in the mid–long term.

Abstract

Details

Malleable, Digital, and Posthuman
Type: Book
ISBN: 978-1-80117-621-7

Article
Publication date: 30 November 2022

Luh Putu Eka Yani and Ammar Aamer

Demand foresting significantly impacts supply chain (SC) design and recovery planning. The more accurate the demand forecast, the better the recovery plan and the more resilient…

Abstract

Purpose

Demand foresting significantly impacts supply chain (SC) design and recovery planning. The more accurate the demand forecast, the better the recovery plan and the more resilient the SC. Given the paucity of research about machine learning (ML) applications and the pharmaceutical industry’s need for disruptive techniques, this study aims to investigate the applicability and effect of ML algorithms on demand forecasting. More specifically, the study identifies machine learning algorithms applicable to demand forecasting and assess the forecasting accuracy of using ML in the pharmaceutical SC.

Design/methodology/approach

This research used a single-case explanatory methodology. The exploratory approach examined the study’s objective and the acquisition of information technology impact. In this research, three experimental designs were carried out to test training data partitioning, apply ML algorithms and test different ranges of exclusion factors. The Konstanz Information Miner platform was used in this research.

Findings

Based on the analysis, this study could show that the most accurate training data partition was 80%, with random forest and simple tree outperforming other algorithms regarding demand forecasting accuracy. The improvement in demand forecasting accuracy ranged from 10% to 41%.

Research limitations/implications

This study provides practical and theoretical insights into the importance of applying disruptive techniques such as ML to improve the resilience of the pharmaceutical supply design in such a disruptive time.

Originality/value

The finding of this research contributes to the limited knowledge about ML applications in demand forecasting. This is manifested in the knowledge advancement about the different ML algorithms applicable in demand forecasting and their effectiveness. Besides, the study at hand offers guidance for future research in expanding and analyzing the applicability and effectiveness of ML algorithms in the different sectors of the SC.

Details

International Journal of Pharmaceutical and Healthcare Marketing, vol. 17 no. 1
Type: Research Article
ISSN: 1750-6123

Keywords

Article
Publication date: 2 October 2020

Nina S. Pflugfelder

The purpose of this study is to investigate how Knowledge Management (KM) and Intellectual Capital (IC) can increase the organizational performance of ambulatory healthcare…

Abstract

Purpose

The purpose of this study is to investigate how Knowledge Management (KM) and Intellectual Capital (IC) can increase the organizational performance of ambulatory healthcare providers and how such performance can be assessed.

Design/methodology/approach

Following the PRISMA guidelines, a structured review of peer-reviewed English-speaking articles up to 31st December 2019 was conducted. A search of ACM Digital Library, Cochrane Library, DARE, EBSCOHost, Medline, ProQuest, PubMed, ScienceDirect, Scopus and Web of Science produced 8,391 results. All studies that did not examine the impact of KM initiatives on organizational performance in an ambulatory healthcare provider setting were eliminated. The final sample of 31 studies was examined regarding the design of the KM initiatives as well as the performance concepts and indicators employed.

Findings

A range of KM tools and methods (Electronic Health Records, Clinical Decision Support, Health Information Technology, Training, Communities of Practice) have been shown to improve healthcare processes but evidence of an impact on outcomes remains mixed. Performance indicators focus on medical quality but rarely capture economic or social performance. Indicators have been adapted from the medical field, but do not adequately capture IC and KM-induced performance.

Originality/value

This review provides an overview of KM initiatives in ambulatory healthcare and assesses the associated performance metrics through an IC lens. Thereby, it enables further research on the interplay of IC, KM and performance in ambulatory care and points to several research gaps. It provides managers with guidance for designing KM initiatives in their organizations

Details

Journal of Intellectual Capital, vol. 22 no. 2
Type: Research Article
ISSN: 1469-1930

Keywords

1 – 10 of over 48000